You may deduct $1,000 for each family member, including yourself and your spouse, who is developmentally disabled and for whom you maintain a household and provide more than one-half of his support for the year.

No more than three deductions of $1,000 are allowed. If you claim this deduction, you cannot claim the $100 credit in Part D.

Developmental disability means a chronic disability which:

1. Is attributable to an impairment such as:
   • Mental retardation
   • Cerebral palsy
   • Epilepsy
   • Autism
   • Other condition found to be closely related to, or similar to, one of these impairments; and
   • Results in substantial functional limitation in three or more of the following areas of life activity:
     • Self-care
     • Receptive and expressive language
     • Learning
     • Mobility
     • Self-direction
     • Capacity for independent living
     • Economic self-sufficiency; and
   • Reflects the need for a combination and sequence of special, interdisciplinary or generic care, treatment or other services which are of lifelong or extended duration and individually planned and coordinated.

If the home was maintained for the family member for less than a full year, the deduction is allowed at the rate of $83.33 for each month the home was maintained.

A family member is any person who meets the relationship test to be claimed as a dependent on income tax returns. Refer to the federal Form 1040 instructions for more information on dependents.

Maintaining a household means paying more than one-half the expenses incurred for the benefit of all the households occupants. Social Security benefits are not support provided by you but must be included in the computation of total support provided. Some examples of expenses of maintaining a household include: property taxes, mortgage interest, rent, utility charges, upkeep and repairs, property insurance and food consumed on the premises.

Idaho Medical Savings Account Contributions and Interest
You may contribute up to $2,000 ($4,000 if married) to an Idaho medical savings account and deduct the contribution. Deductible contributions do not include reimbursements that were re-deposited into your Idaho medical savings account. Do not include amounts deducted on line 33, federal Form 1040.

An Idaho medical savings account is generally established with a bank, savings and loan, or credit union. The account is established to pay eligible medical expenses of the account holder and the account holder's dependents.

Interest earned on the account is included here, but only if included in yoru Federal AGI. Add your qualifying contributions to the interest earned on the account. Enter the name of the financial institution and your account number in the spaces provided.

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